Except as provided in R.S. 54:185, every person who conducts or operates a warehouse and who receives or stores in the warehouse goods which are subject to excise, license, or privilege taxes under the laws of Louisiana shall file monthly reports with the Collector of Revenue on or before the fifteenth day of the month succeeding the period covered by the statement. These reports shall show the name and address of the owner of such goods being held in store in the warehouse, the kind and quantity of these goods, and the goods of this type that were delivered or shipped from the warehouse, the date of shipment, the name and address of the consignee, and the kind and quantity of goods delivered or shipped.
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